The call will come down to the classic debate between eye test vs. resume. The Crimson Tide have been the more impressive team over their season, despite not winning the SEC West. The Buckeyes have better quality wins, including two against top 10 teams, and captured the Big Ten championship.

Thousands of words could be written to make an argument for both team. It’s that close. In the end, it comes down which team will be the best opponent for Clemson. That team is Alabama. That said, it won’t be shocking if Ohio State is picked. And the reasoning will make sense.

There were 81 bowl-eligible teams for 78 spots. Western Michigan, Buffalo and Middle Tennessee did not make the postseason.

Reminder: Some conferences may not fulfill their allotment. Asterisks denote a replacement pick. Teams in bold have accepted berths.